.... The study also finds many similarities and differences between Denmark and Australia. Research limitations/implications The main limitation relates to the difficulty of generalisation of the findings to a larger population of SMEs. To overcome this, a statistical survey is planned to be conducted...

.... Anders Rom can be contacted at: ar.acc@cbs.dk © Emerald Group Publishing Limited 2006 Information management Manufacturing resource planning Management accounting Denmark Quantitative methods Information technology has evolved quickly and has brought about many changes in recent...